2017 (5) TMI 287

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....CUS-001-COM-049-13-14 dated 14/02/2014 passed by the Commissioner of Central Excise, Pune - I. 2. Heard both the sides and perused the records. 3. The issue involved in this case is regarding taxability of the services rendered by the appellant. It is the case of the Revenue that the appellant is covered under 'Commercial Training and Coaching Services' while appellant contends that they are not required to pay the tax as the degrees which are given by them after completion of the education is recognized by various universities. 4. Lot of arguments were made by Learned Counsel on the merits of the case. 5. Learned Authorised Representative, on the other hand, raised a preliminary objection as to the maintainability of this appea....

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....ndicate that the appellant Shri Mathurabai Rambhau Narkhede Memorial Trust owns Sun Hi-Tech and Management Development and Research Institute and Indian Institute of Management Teaching. 7. At the outset, we have to decide the preliminary objection raised by the learned Authorised Representative. 8. In appeal No.ST/497/2012, show cause notice issued by the department is to Indian Institute of Management Training for demand of the service tax under the category of 'Commercial Training and Coaching Classes Service'. It is seen from the adjudication proceedings that the appellant herein Mathurabai Rambhau Narkhede Memorial Trust was never a noticee before the adjudicating authority who vide letter dated 20/09/2011, submitted reply on beh....

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...., the notice being issued to Indian Institute of Management and Training and adjudication order has been issued in the same name appeal should have been preferred only by the notice and the assessee as per the adjudication order. 10. In view of the foregoing, we deem it necessary to remand the matter back to the first appellate authority to reconsider the issue afresh from the records available and dispose off the appeal in name of Indian Institute of Management and Training after following principles of natural justice. We make it clear that we have not recorded any findings on the merits of the case and left all the issues open to be adjudicated before the first appellate authority. 11. Appeal No.ST/497/2012 is disposed off by way o....